[Federal Register Volume 62, Number 199 (Wednesday, October 15, 1997)]
[Proposed Rules]
[Page 53588]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-27138]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 25

[REG-209823-96]
RIN 1545-AU25


Guidance Regarding Charitable Remainder Trusts; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Change of time and locations of public hearing; 
teleconferencing

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SUMMARY: This document changes the time and location of the public 
hearing on the proposed regulations regarding charitable remainder 
trusts under section 664 of the Internal Revenue Code and special 
valuation rules of interests in trusts under section 2702. In addition, 
this document announces that the Washington, DC location for the public 
hearing will have teleconferencing equipment and that there will be a 
remote teleconference site in Los Angeles, CA.

DATES: The public hearing will be held on November 18, 1997, beginning 
at 1 p.m. (ET), 10 a.m. (PT). Additional requests to speak and outlines 
of oral comments must be received by November 3, 1997.

ADDRESSES: The Washington, DC site for the public hearing is room 3411, 
Internal Revenue Building, 1111 Constitution Avenue, NW, Washington, 
DC. The Los Angeles, CA remote teleconference site is the Federal 
Building, 5th Floor, Room 5003, 300 N. Los Angeles Street, Los Angeles, 
CA.
    Requests to speak and outlines of oral comments should be mailed to 
the Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Attn: CC:DOM:CORP:R [REG-209823-96], Room 5226, Washington, D.C., 
20044.

FOR FURTHER INFORMATION CONTACT: Evangelista Lee of the Regulations 
unit, Assistant Chief Counsel (Corporate), (202) 622-7180 (not a toll-
free number).

SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and notice 
of public hearing, appearing in the Federal Register on Friday, April 
18, 1997, (62 FR 19072), announced that a public hearing on the 
proposed regulations relating to charitable remainder trusts and 
special valuation rules of transfers of interests in trusts would be 
held on Tuesday, September 9, 1997, beginning at 10 a.m. in the IRS 
Auditorium, Internal Revenue Building 1111 Constitution Avenue, NW, 
Washington, DC. Subsequent to receiving a request to teleconference the 
hearing to Los Angeles, CA, the IRS published a notice in the Federal 
Register on Tuesday, August 19, 1997, (62 FR 44103) announcing that the 
hearing was postponed to afford interested persons the opportunity to 
request that the IRS teleconference the hearing to other locations 
outside Washington, DC.
    The date, time, and addresses of the teleconference public hearing 
are set forth above. Attendees will be admitted beyond the lobby of the 
Internal Revenue Building in Washington, DC after 12:30 p.m. (ET), and 
to the teleconference site in Los Angeles, CA after 9:30 a.m. (PT).
    There is limited seating capacity at both the Washington, DC and 
Los Angeles sites. In particular, it should be noted that no more than 
12 people may be accommodated at any one time in the teleconference 
room in Los Angeles. Seating at both sites will be made available based 
on the order of presentations, and IRS personnel will be present to 
assist speakers in using the teleconference equipment.
    The IRS will distribute for no charge at the hearing an agenda 
showing the scheduling of speakers. Testimony will begin in Los Angeles 
and will conclude with presentations by speakers in Washington, DC.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 97-27138 Filed 10-14-97; 8:45 am]
BILLING CODE 4830-01-U